Opinion
5594-22SL
11-16-2022
DANIEL LYONS SPECHT & DIANA LYONS SPECHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On July 12, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioners to invoke the jurisdiction of this Court, has been issued to petitioners. Although the Court directed petitioners to file an objection, if any, to the Motion to Dismiss, petitioners failed to do so. There is no indication in the record that petitioners have been issued any notice or determination that would be sufficient to confer jurisdiction on the Court in this matter.
Accordingly, and in view of petitioners' failure to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001), it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.